Jurnal Online Fakultas Ekonomi UST (Universitas Sarjanawiyata Tamansiswa)
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pengaruh tax avoidance dan profitabilitas terhadap nilai perusahaan dengan kualitas audit sebagai variabel moderasi
No full textThe influence of tax avoidance and profitability on company value with audit quality as a moderating variable. This research aims to determine the effect of tax avoidance and profitability on company value with corporate governance as proxied by audit quality as a moderating variable. This research was conducted on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2013-2017 period. The population in this study was 20 companies. The sample was selected using a purposive sampling technique, so the total sample was 10 companies. The data testing methods used are linear regression analysis and moderate regression analysis (MRA). The results of this research show that tax avoidance has no significant effect on company value with a significance level of 0.060, while profitability has a significant positive effect on company value with a significance level of 0.042. Audit quality is proxied by audit quality which is able to weaken the relationship between tax avoidance and company value with a significance level of 0.026 and is able to strengthen the relationship between profitability and company value.The influence of tax avoidance and profitability on company value with audit quality as a moderating variable. This research aims to determine the effect of tax avoidance and profitability on company value with corporate governance as proxied by audit quality as a moderating variable. This research was conducted on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2013-2017 period. The population in this study was 20 companies. The sample was selected using a purposive sampling technique, so the total sample was 10 companies. The data testing methods used are linear regression analysis and moderate regression analysis (MRA). The results of this research show that tax avoidance has no significant effect on company value with a significance level of 0.060, while profitability has a significant positive effect on company value with a significance level of 0.042. Audit quality is proxied by audit quality which is able to weaken the relationship between tax avoidance and company value with a significance level of 0.026 and is able to strengthen the relationship between profitability and company value
THE EFFECT OF APARATURE COMPETENCE ON THE QUALITY OF THE LOCAL GOVERNMENT FINANCIAL STATEMENTS WITH THE APPLICATION OF ACCOUNTING STANDARDS AS INTERVENING VARIABLES
No full textGovernment Accounting Standards are Accounting Principles established in preparing and presenting Government Financial Statements. Government Accounting Standards are regulated in Government Regulation No. 71 of 2010. Regional Government Financial Reports are a description of the performance of Local Governments in one Accounting period. The purpose of this study was to determine whether the SKPD financial statements of the Special Province of Yogyakarta are in accordance with Government Regulation Number 71 of 2010 concerning Government Accounting Standards, examining the effect of applying government accounting standards on the quality of financial statements. The nature of research in this study using quantitative. The sample in this research are employees in the Accounting Section or Finance Section. The test used is the validity and reliability test, and the sampling technique uses purposive sampling. The data source used is Primary Data, and the data collection method used is a Questionnaire with a Skala LikertGovernment Accounting Standards are Accounting Principles established in preparing and presenting Government Financial Statements. Government Accounting Standards are regulated in Government Regulation No. 71 of 2010. Regional Government Financial Reports are a description of the performance of Local Governments in one Accounting period. The purpose of this study was to determine whether the SKPD financial statements of the Special Province of Yogyakarta are in accordance with Government Regulation Number 71 of 2010 concerning Government Accounting Standards, examining the effect of applying government accounting standards on the quality of financial statements. The nature of research in this study using quantitative. The sample in this research are employees in the Accounting Section or Finance Section. The test used is the validity and reliability test, and the sampling technique uses purposive sampling. The data source used is Primary Data, and the data collection method used is a Questionnaire with a Skala Liker
Pengaruh Sertifikat Bank Indonesia Syariah, Jumlah Uang Beredar Dan Inflasi Terhadap Indeks Saham Syariah Indonesia
No full textThis research aims to determine the macroeconomic variables of Bank Indonesia Sharia Certificate, Amount of Money In Circulation and Inflation on Indonesia Sharia Stock Index. The object in this study is the Indonesian Sharia Stock Index from January 2014 to December 2018. The method used in this study is a multiple linear regression analysis method. From the results of the hypothesis test simultaneously (test F) of Bank Indonesia Sharia Certificate, The Amount of Money Supply and Inflation has a joint (simultaneous) effect on the Indonesian Sharia Stock Index for the period 2014-2018. Based on the partial hypothetical test results (t test) on the Syraiah Indonesia Stock Index shows that the variable Certificate of Bank Indonesia Syariah and the Amount of Money In Circulation affect the Indonesian Sharia Stock Index. Meanwhile, inflation variables have no effect on Indonesia's Sharia Stock Index
Bahasa Inggris
No full textThe large potential of local governments to obtain very high-performance scores made researchers interested in making research on the influence audit opinion on the performance of local governments in South Sumatra.In this quantitative study, the testing method used to test the hypotheses that have been made is by using multiple linear regression test, using a testing tool that is SPSS 2.0. The population in this study is the district/city government and the regional government of South Sumatra Province. Result from this study is the South Sumatra Provincial Government's audit opinion has a significant influence on the local Government's audit performance score South Sumatera Province
PENGARUH FEMALE DIRECTOR DAN COR PENGARUH FEMALE DIRECTOR DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN
No full textThe development of an increasingly competitive business world requires every company to be more careful in setting its strategy in order to continue to compete in the market. Corporate strategy plays an important role in maintaining competitive advantage. This study is intended to determine the effect of female directors and CSR on company performance. The theory used is the Agency and Stackholder Theory. We used multiple regression analysis method. The sample used in this study was 20 public sector mining companies for the 2017-2019 period in Indonesia. The results show that female directors and CSR have no effect on company performance
PENGARUH KUALITAS PELAYANAN, HARGA DAN KUALITAS PRODUK TERHADAP LOYALITAS PELANGGAN DENGAN KEPUASAN KONSUMEN SEBAGAI VARIABEL INTERVENING (STUDI PADA JASA PELATIHAN UVI CONSULTANT YOGYAKARTA)
No full textABSTRACT
Services are basically intact and leave no ownership whatsoever. A large business competition in the service industry requires that companies work hard to understand the needs and wants of their customers. How companies can improve their services professionally, so that consumers are satisfied with what they have gained that they can create loyalty. The research aims to know whether the quality of services, prices, quality of products and consumer satisfaction affect customer loyalty and whether consumer satisfaction can be increased between service quality, price, product quality to customer loyalty in the uvi temple service. The population in this research is all the customers who have used training services at uvi consultants. The sample in the study numbered 200, using a factory-bound approach, a sample withdrawal method based on a given consideration. The method of data collection used in this study is questionnaires and USES the likert scale.
The results of the tests indicate that the quality of service, price and quality have a positive and significant impact on consumer satisfaction. Service quality, price, product quality and consumer satisfaction also have a positive and significant impact on customer loyalty. With a path analysis or analysis of the magnitude of the indirect influence is greater than the direct influence so the consumer satisfaction is capable of mitigating between the impact of the quality of service, the price and the quality of the product on customer loyalty.
Key words: service quality, price, product quality, consumer satisfaction and customer loyalt
Analisis Pengaruh Inflasi, Suku Bunga dan NPF Terhadap Profitabilitas ROA Bank Umum Syariah Di Indonesia
No full textThe purpose of this study is to find out if inflation, interest rates and NPF (Non Performing Finance) have a significant impact on ROA on sharia banks in Indonesia period 2014-2018, both partially and simultaneously. The population in this research is the sharia Bank in Indonesia, registered with OJK (Kuangan Service Authority). The period of observation used was 2014-2018 or for 5 years. The sample used is by using the Purposiv sampling method, so that a sample of 13 research samples was obtained at times of the observation period over 5 years into 65 research data. The technical analysis of data used is a method of double linear analysis with a significant rate of 5% (0.05). The results of this study showed that inflation has no significant negative influence on ROA. Interest rate variables have no significant negative impact on ROA. While NPF (Non Performing Finance) variables have significant negative effect on ROA. The ability of independent variables describes ROA's dependent relationship of 51,% while the rest of its 48.2% in the influence of other factors not examined in this study
The EFFECT OF THE INTERNAL CONTROL SYSTEM ON QUALITY OF THE BAZNAS FINANCIAL STATEMENTS, BANTEN PROVINCE WITH AMIL'S COMPETENCY AS INTERVENING VARIABLES
No full textThis study aims to of this thesis to find out whether there is an influence of the Internal Control System on the Quality of Financial Reports in BAZNAS Banten with Amil Competence as an Intervening Variable. Potential of zakat in Banten as measured by people who meet the nishob of zakat is Rp. 10 Trillion, however, from this potential, just realized Rp. 50 billion in Banten, this is assumed in the credibility of muzakki especially in the BAZNAS Banten which is still low due to fears that the donation given does not reach to those entitled to receive it (mustahik). The delay in reporting the use of zakat, infaq, and alms funds by the Zakat Collecting Unit (UPZ) in Banten also indicates that the internal control system between divisions at BAZNAS Banten is not well organized. The research method used in this thesis is a survey method and this is an associative thesis that discusses three variables are the independent variable, the dependent variable and the intervening variable. The results of this thesis can be concluded that the internal control system affects the quality of financial reports with amil competence as an intervening variable
ANALISIS KOMPETENSI, DISIPLIN KERJA DAN PENGALAMAN KERJA TERHADAP KINERJA KARYAWAN STUDI PADA BADAN PENAGGULANGAN BENCANA DAERAH DIY
No full textThis study aims to determine the effect of competence, work discipline and work experience on employee performance on disaster management staff in the Special Region of Yogyakarta. This study uses a saturated sample with a population of 43 respondents. Data collection techniques in this study used a questionnaire with a census. The data analysis method used the classical assumption test, multiple linear test and the coefficient of determination test. The results of this study indicate that the competence variable has a positive and significant effect on employee performance, the work discipline variable has a positive and significant effect on employee performance and the work experience variable has a positive and significant effect on employee performance, simultaneously the variables competence, work discipline and work experience have a positive effect. and significant to employee performance. urgent. significant to employee performance.
Keywords: Competence, Work Discipline, Work Experience, Employee Performance
ANALISIS GAYA KEPEMIMPINAN DEMOKRATIS DAN MOTIVASI KERJA TERHADAP KINERJA PENGELOLA DESA WISATA DI KECAMATAN TURI
No full textThis study aims to empirically examine the effect of democratic leadership style, work motivation on intervening job satisfaction performance. The sample of this study was the managers of 13 tourist villages in Turi District, Sleman Regency, Special Region of Yogyakarta. The total sample of 72 respondents was obtained using the slavin method, while the sampling technique was by using a stratified sampling method. Data collection was carried out by distributing questionnaires to all respondents. The analysis in this research uses descriptive analysis method and inferential analysis method using Partial Least Square (PLS). The results of this study indicate that the democratic leadership style, and work motivation significantly positively influence job satisfaction. Leadership style and work motivation significantly positively influence performance. While job satisfaction has a positive effect on the performance of the tourism village managers in Turi District.
Keywords: democratic leadership style, work motivation, job satisfaction, performanc